Bridging the GAAP: Recent Advances in Finance and Accounting aims
to promote a stronger interface between researchers in accounting
and finance that will enhance the understanding of the similarities
and differences between these two fields. Such dialog will also
acquaint researchers in each area with significant recent advances
in the other area, and will enable a cross fertilization of
thoughts, from which both can significantly benefit. This
consolidates the efforts to bridge the gap between finance and
accounting by looking at diverse topics in accounting and finance
and providing interesting points of view on different topics. Most
of the chapters concentrate on the topic of fair value accounting
and on the question of the extent to which accounting reflects the
financial situation of a firm. The book combines new developments
in the area of theoretical finance and accounting, and the
convergence of these two approaches to better serve investors and
the general public.
General
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